Tax registration certificate can be divided into national tax registration certificate and local tax registration certificate, and national tax and local tax levy different taxes on different business areas respectively;

The national tax is in charge of value-added tax, consumption tax and enterprise income tax. And the scope of taxation mainly includes sales, processing, repair and some modern service industries (camp reform).

Local tax is responsible for business tax, stamp duty, personal income tax, etc. And the scope of taxation mainly includes catering, entertainment and some service industries (the remaining part of the camp reform).

In the past, when the national tax was separated, enterprises involved in national tax had national tax certificates, and enterprises involved in local tax had local tax certificates. When both are involved, an enterprise has two certificates, both of which are called tax registration certificates, but they are divided into national tax and local tax.

At present, in many areas, the national tax is unified with a tax registration certificate, which is supervised separately and distributed uniformly;

For example, in Zhejiang, there is no national tax certificate, no local tax certificate and no unified tax registration certificate.

The difference between tax registration certificate is official certificate and temporary tax registration certificate. Official certificates are divided into national tax and pure tax certificates.